Until recently, there was no VAT in Dubai, the UAE. VAT was not imposed on individuals or legal entities and the UAE resembled a huge Duty Free zone. Starting from January 1, 2018, goods in the Emirates are subject to VAT.

Most countries of the world use taxation systems as the main source of the budget replenishment. Governments use taxes during the organization of elections and for many other purposes. However, there are countries in the world where taxes are practically or completely absent.